Kenton County Fiscal Court. Summary. Summary

Transcription

1 Summary Summary Fund FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date % RESERVE BALANCE JULY 1st General Fund ,571, ,091, ,270, ,270, ,377, ,377, ,904, ,904, Road Fund , ,167, ,161, ,161, ,365, ,365, ,366, ,366, Jail Fund , ,508, ,949, ,949, , , , , LGEA Fund , , , , , , , , CDBG Funds , , , , , Golf Fund , , , , , , , , COLT Fund ,298, ,742, ,069, ,069, ,437, ,437, ,700, ,700, Dispatch Fund ,122, ,122, ,376, ,376, ,592, ,592, Capital Reserve Fund ,003, ,003, ,003, ,003, ,003, ,003, ,003, ,003, Total Reserve Balance July 1st 27,222, ,992, ,059, ,059, ,210, ,210, ,403, ,403, Revenue From Operations General Fund ,011, ,274, ,550, ,848, ,470, ,470, ,875, ,436, ,999, ,578, ,889, % Road Fund ,980, ,296, ,345, ,763, ,962, ,962, ,127, , , , ,657, % Jail Fund ,999, ,139, ,899, ,072, ,615, ,615, ,326, , , , ,280, % LGEA Fund , , , , % CDBG Funds , , , , ,939, ,939, , , , , , % Golf Fund ,476, ,400, ,059, ,110, ,586, ,586, , , , , ,103, % COLT Fund ,677, ,615, ,902, ,939, ,229, ,229, ,929, , ,355, ,721, % Dispatch Fund ,849, ,092, ,369, ,036, ,036, , , ,433, , ,565, % Capital Reserve Fund % Total Revenue From Operations 50,410, ,883, ,137, ,181, ,839, ,839, ,306, ,123, ,322, ,430, ,183, % Expenditures General Fund ,057, ,545, ,030, ,627, ,058, , ,842, ,080, ,619, ,250, ,161, ,112, % Road Fund ,847, ,352, ,645, ,290, ,972, , ,369, ,087, , , , ,193, % Jail Fund ,719, ,198, ,638, ,867, ,491, , ,509, ,487, , , , ,013, % LGEA Fund , , , , , , , , % CDBG Funds , , , , ,039, ,039, , , , , ,067, % Golf Fund ,446, ,456, ,336, ,506, ,444, , ,474, , , , , ,304, % COLT Fund ,234, ,288, ,271, ,280, ,741, ,742, ,533, ,369, , , ,725, % Dispatch Fund ,727, ,621, ,946, ,893, , ,972, , , , , ,803, % Capital Reserve Fund % Total Expenditures 46,604, ,816, ,793, ,662, ,660, ,308, ,969, ,942, ,351, ,432, ,511, ,239, % Net Activity Before Transfers and Contingent Appr. General Fund ,954, ,729, ,520, ,220, ,412, (784,534.18) 7,627, (1,204,694.05) 4,816, ,748, , ,777, Road Fund - 02 (867,330.35) (1,056,262.22) (1,299,917.61) (526,562.48) (2,009,616.00) (396,409.52) (2,406,025.52) 40, (53,070.57) (245,661.51) (276,935.07) (535,275.88) Jail Fund - 03 (4,720,888.14) (5,059,130.54) (5,739,041.96) (2,795,179.35) (6,876,237.00) (17,705.74) (6,893,942.74) (1,161,290.77) (528,425.50) (588,210.71) (454,741.21) (2,732,668.19) LGEA Fund - 04 (10,115.96) 38, (43,016.90) (43,016.90) (19,759.00) - (19,759.00) (18,409.92) (1,348.58) - - (19,758.50) CDBG Funds - 7 (22,820.00) 22, , (22,723.00) (100,000.00) - (100,000.00) (102,936.00) (102,936.00) Golf Fund , (56,697.64) (276,655.41) (396,920.82) 141, (30,107.80) 111, , (174,510.68) (162,431.26) (33,678.19) (200,396.34) COLT Fund , , , (340,648.69) 487, (831.00) 486, ,395, (1,933,377.84) (958,848.77) 491, (1,004,449.30) Dispatch Fund ,122, (529,213.94) 422, (857,510.00) (79,116.02) (936,626.02) (755,457.06) 646, ,096, (224,847.41) 762, Capital Reserve Fund Net Activity Before Transfers and Continge 3,806, ,067, (655,937.21) 6,518, (821,133.00) (1,308,704.26) (2,129,837.26) (1,636,340.92) 2,771, ,890, (81,291.97) 6,944, Transfers and Contingent Appropriations General Fund ,100, (7,550,000.00) (5,886,000.00) (1,650,000.00) (9,600,000.00) - (9,600,000.00) (1,000,000.00) (500,000.00) (580,000.00) (570,000.00) (2,650,000.00) Road Fund ,500, ,050, ,505, ,000, ,000, Jail Fund ,500, ,500, ,381, ,500, ,500, ,500, ,000, , , , ,500, LGEA Fund CDBG Funds , , Golf Fund , , , , , COLT Fund Dispatch Fund ,000, Capital Reserve Fund - 95 (10,000,000.00) Total Transfers 450, General Fund - 01 (450,000.00) (10,190,415.00) 784, (9,405,880.82) Road Fund (1,355,933.00) 396, (959,523.48)

2 Summary Summary Fund FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date % Jail Fund (1,206,446.00) 17, (1,188,740.26) LGEA Fund CDBG Funds Golf Fund (189,120.00) 30, (159,012.20) COLT Fund (5,924,778.00) (5,923,947.00) Dispatch Fund (1,518,698.00) 79, (1,439,581.98) Capital Reserve Fund (8,003,898.00) - (8,003,898.00) Total Contingent Appropriations (450,000.00) (28,389,288.00) 1,308, (27,080,583.74) Total Transfers and Contingent Appropriati (28,389,288.00) 1,308, (27,080,583.74) Reserve Balance General Fund ,176, ,270, ,904, ,841, ,377, ,700, ,016, ,185, ,032, ,032, Road Fund ,167, ,161, ,366, , ,365, ,406, ,353, ,107, , , Jail Fund ,513, ,949, , , , , , , , , LGEA Fund , , , , , , CDBG Funds , , Golf Fund , , , , , , , , , , COLT Fund ,742, ,069, ,700, ,728, ,437, ,096, ,163, ,204, ,696, ,696, Dispatch Fund ,122, ,592, ,545, ,376, ,837, ,483, ,579, ,355, ,355, Capital Reserve Fund ,003, ,003, ,003, ,003, ,003, ,003, ,003, ,003, ,003, ,003, Total Reserve Balance 31,029, ,059, ,403, ,578, ,210, ,767, ,539, ,429, ,348, ,348,355.56

3 General Fund - 01 Summary FY 2012 FY 2013 FY 2014 YTD 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date % CASH BALANCE JULY 1ST 3,571,732 14,091,560 13,270,598 13,270,598 11,377,895-11,377,895 13,904, ,904,831 Revenue from Operations Total Revenue from Taxes 17,485,821 17,190,194 17,564,876 14,798,342 17,567,000-17,567, ,795 5,748,805 7,683, ,602 15,020, Total Revenue in Lieu of Taxes 44,752 44,903 44,884-45,000-45, Total Revenue from Fees 3,543,136 1,411,813 1,573, ,361 2,914,000-2,914, , , , Total Revenue from License & Permits (41,168) 165, ,892 83, , ,800 42,177 13,560 13,560 13,560 82, Total Intragovernmental Revenue 1,400, ,108 1,844, ,544 1,869,173-1,869, , ,495 54,597 15, , Total Revenue from Charges for Services 2,290,798 1,782,242 1,665, ,372 1,539,000-1,539, , , , , , Total Revenue from Other Sources 3,227,796 3,830,262 3,652,187 1,821,762 3,331,735-3,331, , , , ,806 1,439, Total Revenue Earned from Interest 60,045 84,438 39,170 26,973 40,000-40,000 4,814 1,588 2,273 2,728 11, Total Revenue from Operations 28,011,688 25,274,917 26,550,943 18,848,405 27,470,708-27,470,708 2,875,892 6,436,071 7,999,695 1,578,277 18,889, Expenditures Total Office of Judge/Executive 418, , , , , , ,776 31,406 31,585 35, , Total Office of County Attorney 71,204 73,087 74,568 37,715 76,179-76,179 20,266 5,691 5,691 6,038 37, Total Office of County Clerk 164,445 37,559 46,287 7,802 61,000 3,200 64,200 5, ,704 31, Total Office of County Sheriff 30,913 59,405 58,586 51,788 90, , ,450 18, ,313 92, , Total Office of County Coroner 138, , ,060 69, , ,780 46,127 8,722 13,718 10,254 78, Total County Commissioners 154, , ,244 79, , ,680 42,971 12,341 12,375 12,375 80, Total PVA 181, , ,531 91, , ,300 45,619 70, , Total Board of Assessments 2,100-1,500-4,000-4,000 2, , Total County Treasurer 625, , , , , , ,631 49,912 50,149 50, , Total Information Technology 621, , , , ,200 17, , ,685 41,094 39,012 42, , Total County Law Library 1, ,200 1,200 1,200-1, , Total Election Expense 309, , ,232 14, , ,965 30,581 2,485 92,472 70, , Total Planning & Zoning 14,966 12,069 11,734 6,759 12,000-12,000 3,858 1,049 1,348 1,460 7, Total Courthouse - Independence 55,776 57,958 57,341 25,262 72,250-72,250 11,105 15,257 6,245 2,622 35, Total Kenton County Justice Center 879, , , , ,300 27, , ,061 67,737 64,362 65, , Total Parking Garage 459, , , , , , ,169 39,628 47,323 39, , Total Courthouse - Covington 596, , , , ,500 4, , ,955 37,565 40,606 36, , Total County Police 2,359,285 2,311,955 2,337,131 1,164,463 2,480,640 36,534 2,517, , , , ,197 1,114, Total Emergency Management 279, , , , ,341 37, , ,237 54,349 15,986 17, , Total Dispatch - General Fund 806, ,339 35,324 35, Total Forest Fire Prevention 1,147 1,147 1,147 1,147 1,500-1, ,147-1, Total Commonwealth Attorney 7,543 9,978 9,938 6,854 10,000-10,000 1, , Total Public Defender Program 19,965 18,933 18,933 18,933 20,220-20,220 18, , Total Animal Shelter 719, , , , ,200 3, , ,000 65,595 51,641 59, , Total Soil & Water Conservation 90,000 90, ,000 48, , ,000 26, , Total Grant Projects - - 1,786,155-1,000, ,000, ,443 4,639 17, , Total Cemetary Maintenance 30,000 30,000 30,000-30,000-30, Total General Welfare 122,974 12,684 19,437 12,789 30,000-30,000 1, , Total County Parks 472, , , , , , ,831 50,102 37,167 26, , Total Other Cultural Programs 89,975 90,000 90,000 45, , ,000 55, , Total G.O. Bonds 3,948,119 3,951,839 3,950,864 2,221,100 2,909,325-2,909, , , ,174, Total Capital Projects 360, , ,002 71, , , , , , Total General Administrative Expenses 1,855,141 1,998,999 2,292, ,332 2,430, ,392 2,782, ,197 61, , , , Total Fringe Benefits 3,167,792 2,851,984 3,055,523 1,553,669 3,187,720-3,187, , , , ,885 1,627, Total Expenditures 19,057,186 18,545,879 20,030,710 8,627,857 19,058, ,534 19,842,722 4,080,586 1,619,429 1,250,921 1,161,312 8,112, Net Activity Before Transfers and Contingent Appr. 8,954,502 6,729,038 6,520,233 10,220,548 8,412,520 (784,534) 7,627,986 (1,204,694) 4,816,642 6,748, ,964 10,777, Transfers and Contingent Appropriations Total Transfers 2,100,000 (7,550,000) (5,886,000) (1,650,000) (9,600,000) - (9,600,000) (1,000,000) (500,000) (580,000) (570,000) (2,650,000) 27.6 Total Contingent Appropriations (450,000) (10,190,415) 784,534 (9,405,881) Total Transfers and Contingent Appropriations 1,650,000 (7,550,000) (5,886,000) (1,650,000) (19,790,415) 784,534 (19,005,881) (1,000,000) (500,000) (580,000) (570,000) (2,650,000) 13.9 Cash Balance 14,176,234 13,270,598 13,904,831 21,841, ,700,137 16,016,779 22,185,553 22,032,517 22,032,517

4 General Fund - 01 Schedule of Revenue Schedule of Revenue General Fund - 01 ### Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date % Revenue from Taxes 4101 REAL PROPERTY TAXES 13,328,425 13,270,690 13,262,399 12,242,013 13,419,000-13,419,000-5,013,223 6,765, ,865 12,285, PERSONAL PROPERTY TAXES 908, , , , , , , ,191 31, , MOTOR VEHICLE TAXES 1,281,365 1,348,046 1,354, ,148 1,358,000-1,358, , , ,952 81, , DELINQUENT PROPERTY TAXES 264, , , , , , ,847 1,093 3,591 1, , BANK SHARES TAX 479, , , , , , , , , , CORPORATE FRANCHISE TAX 829, , , , , ,000 84,560 22,940 12,538 1, , DEED TANSFER TAX 361, , , , , , ,295 73,163 47,597 52, , VEHICLE RENTAL TAX 31,800 31,922 32,284 15,220 35,000-35,000 9,164 9, , Total Revenue from Taxes 17,485,821 17,190,194 17,564,876 14,798,342 17,567,000-17,567, ,795 5,748,805 7,683, ,602 15,020, Revenue in Lieu of Taxes 4210 PAYMENT IN LIEU OF TAX - 44,903 44,884-45,000-45, Total Revenue in Lieu of Taxes 44,752 44,903 44,884-45,000-45, Revenue from Fees 4302 COUNTY CLERK EXCESS FEES 921, , , , , , , , , COUNTY SHERIFF EXCESS FEE 1,220, , , , , ,000 88, , , EXCESS FEES 75 % ACCOUNT 1,400, ,314, ,314, Total Revenue from Fees 3,543,136 1,411,813 1,573, ,361 2,914,000-2,914, , , , Revenue from License & Permits 4401 BUSINESS LICENSES 1,685 3,219 3,162 1,683 1,800-1,800 1, , CATV FRANCHISE FEES (42,853) 162, ,730 81, , ,000 40,679 13,560 13,560 13,560 81, Total Revenue from License & Permits (41,168) 165, ,892 83, , ,800 42,177 13,560 13,560 13,560 82, Intragovernmental Revenue 4501 OMITTED PROPERTY TAXES 143,059 96,494 67,576 29,546 90,000-90,000 23,438 43, , FEDERAL GRANTS REIMBURSED 470, , , B I-75 ENFORCEMENT GRANT 4,628 16,585 8,893 5,241 10,000-10,000 1, ,150 2, D SCHOOL RESOURCE OFFICERS 20,819 33,054-12, , , F FEDERAL GRANTS 25, MOTAX FROM OTHER COUNTIES 108, , ,876 48, , ,000 41,904-26,822-68, A FLOOD CONTROL GRANT A ,833-1,148, ,148, , , B FLOOD CONTROL GRANT B , , , (435.00) 154, C FLOOD CONTROL GRANT C ,433-55, , , , STATE GRANTS/REIMBURSEMEN 47, ,818 94, ,170 74,000-74,000 1, , A MEDICAL SVCS EQUIP GRANT - 10,714 21,997-10,000-10, ELECTION EXPENSE REIMB 41,904 41, ,000-42,000-20, , BOARD OF ASSESS APPEALS 1, ,000-1,000 1, , POLICE INCENTIVE PAY 135, , ,916 65, , ,000 32,363 11,095 11,095 11,095 65, DES/HAZ MAT'L CLEANUP FEE - 31,203 30,046 2, , , FEDERAL & STATE EMA REIMB 42,198 37,274 57,236 18,866 55,000-55,000 19,237-16,680 3,297 39, REC FROM SCHOOL BOARD 26,635-18,851-24,000-24, Total Intragovernmental Revenue 1,400, ,108 1,844, ,544 1,869,173-1,869, , ,495 54,597 15, , Revenue from Charges for Services 4604 PARKS RECEIPTS 3, ,000-50, A ADULT SOFTBALL FEES 7, , , H SENIOR HARVEST EVENT 1,300 8,090 11,592 9, , , M MISC PARK RECEIPTS - 2,481 12,042 3, , , S SHELTERHOUSE RENTALS 24,879 29,393 27,880 5, , , W WILD WEDNESDAY REC/GRNTS 4,000 7,000 4, , , PARKING RECIPTS 913, , , , , , ,632 59,242 29,619 73, , ANIMAL SHELTER FEES 139, , ,009 51, , ,000 29,486 10,933 6,315 7,452 54, B ANIMAL CONTROL SERVICES 183, , , , , ,000 65,712 65, , DATA PROCESSING FEES 127,492-22,913 10, , ,000 6,250 6,768 (2,602) 2,083 12, A PVA DP SERVICE FEES 42,005 43, ,000-38, C CO SHERIFF DP SERVICE FEE - 56,100 51,472 51, ,472 51, D JAIL DP SERVICE FEES 47,596 46,896 46,896 23, ,717-7,812 3,906 23, E GOLF DP SERVICE FEES 3,500 9,000 9,350 4, ,338-1, , G DRUG STRIKE FORCE DP SVC 16,200 9,350 9,350 9, ,350-9, H DATA SERVICES/SALES 33,520 14,883 3,307 2, , , I MISC DP SERVICE FEES - 1, ,158 2, K CLERK WEB DATA SUBCRIPT 46, , ,385 64, ,150 5,990 12,005 7,940 59, L PVA WEB DATA SUBCRIPT 27,811 30,221 67,524 56, ,000 1,110 1,770 1,160 12, M CLERK & PVA WEB SUBCRIPT 9, , ,140 4, , , , , , POSTAGE REIMBURSEMENT 18,282 7,138 6,006 2,691 5,000-5,000 1, ,028 2, WARRANT SERVICE FEES 7,112 2,924 2,457 1,007 2,000-2, ,

5 General Fund - 01 Schedule of Revenue Schedule of Revenue General Fund - 01 ### Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date % Total Revenue from Charges for Services 2,290,798 1,782,242 1,665, ,372 1,539,000-1,539, , , , , , Revenue from Miscellaneous Sources 4702A TELEPHONE FEES 33,040 20,034 16,556 9,859 20,000-20,000 3,269 1, ,307 7, CONCESSION RECEIPTS 17,009 8,609 7,066 3,935 7,000-7,000 1, , MISC RENTALS & LEASES 67, , ,061 83,051 78,000-78,000 42,814 11,811 11,573 11,922 78, COVINGTON COURTHOUSE RENT - 239,030 2,250 1,125 1,010,000-1,010, , A AOC COURT FACILITIES RENT 941, , , , , ,555 11,836 24, , E COMMONWEALTH ATTY RENT 36,696 75,228 74,815 56, , ,057 60, H MILLS ROAD HOUSE RENT 5,940 6,025 6,000 3, , , BEQUESTS AND DONATIONS 20 2, ,000-25, A ANIMAL SHELTER DONATIONS 29,183 48,367 63,866 17, ,779 1, ,019 10, COPY FEES/ACCIDENT RPTS 1, , ,000-1, MISCELLANEOUS RECIPTS 39,838 36,311 52,859 32,569 20,000-20,000 4,021 16, ,331 21, REVOLVING LOAN REVENUE 75, , , ,235-4, , INSURANCE PREMIUM PAYMENT - 5, , , C LIABILITY INS PREMIUM 218, , , , ,250 17,250 17,250 51, E WORKERS COMP INS PREMIUMS 9, , , , , , , , CATV WAGE AND FB REIMB 321, , , , , ,000 87,127 26,248 25,466 26, , DRUG STRIKE FORCE WAGE/FB 269, , , , , ,500 75,483 25,431 21,751 21, , POLICE SERVICES REIMB 31,799 3,527 7,652 2,040 10,000-10,000 4,130 2,594 1,678 2,098 10, LOCAL ASSET FORFEITURE 9,281 20,800 14,065-25,000-25, F FEDERAL ASSET FORFEITURE , , , , , COLT TAX COLLECTION FEE 396, , , , , ,000 96,467 14,959-76, , ALLOCATION COLT ADMINISTR 610, , , , , Total Revenue from Other Sources 3,227,796 3,830,262 3,652,187 1,821,762 3,331,735-3,331, , , , ,806 1,439, Revenue Earned from Interest 4806 INTEREST ON CHECKING ACCT 60,045 84,438 39,170 26,973 40,000-40,000 4,814 1,588 2,273 2,728 11, Total Revenue Earned from Interest 60,045 84,438 39,170 26,973 40,000-40,000 4,814 1,588 2,273 2,728 11, Surplus, Borrowing and Transfers 4901 CASH BALANCE JULY 1ST 3,571,732 14,091,560 13,270,598 13,270,598 11,377,895-11,377,895 13,904, ,904, TRANSFER TO OTHER FUNDS (7,900,000) (7,550,000) (6,036,000) (1,650,000) (9,850,000) - (9,850,000) (1,000,000) (500,000) (580,000) (570,000) (2,650,000) TRANSFER FROM OTHER FUNDS 10,000, , , , Total Surplus, Borrowing and Transfers 5,671,732 6,541,560 7,384,598 11,620,598 1,777,895-1,777,895 12,904,831 (500,000) (580,000) (570,000) 11,254, Grand Total Revenue General Fund 33,683,420 31,816,477 33,935,541 30,469,003 29,248,603-29,248,603 15,780,723 5,936,071 7,419,695 1,008,277 30,144,766

6 General Fund - 01 General Fund - 01 XGen-01 Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date Encumbrance % Office of Judge/Executive (5001) 5101 ELECTED OFFICIAL 91, , ,000 58, , ,700 31,501 8,077 8,077 11,309 58, DEPUTY 106, , ,851 53, , ,100 29,058 8,329 8,344 8,344 54, ADMINISTRATOR 92, , ,248 51, , ,410 28,350 8,224 8,305 8,305 53, SECRETARY WAGES 72, , ,341 33,446 68,240-68,240 18,010 5,183 5,343 5,288 33, ELECTED OFFICIAL TRAINING - - 2,889-3, , OFFICE SUPPLIES 3, , ,745 4,986 10, ,019 1, , TELEPHONE AND PAGER 10, , ,750 6,272 15,000-15,000 2,985 1,281 1,290 1,304 6, Total Office of Judge/Executive 418, , , , , , ,776 31,406 31,585 35, , Office of County Attorney (5005) 5101 ELECTED OFFICIAL 44, , ,961 23,842 46,932-46,932 12,796 3,557 3,557 3,904 23, SECRETARY WAGES 27, , ,607 13,874 27,747-27,747 7,470 2,134 2,134 2,134 13, LEGAL SERVICES ,500-1, Total Office of County Attorney 71, , ,568 37,715 76,179-76,179 20,266 5,691 5,691 6,038 37, Office of County Clerk (5010) 5307 AUDIT SERVICES 17, , ,491-21, , ,944 21, TAX BILL PREPARATION 40, , ,747-28,000 2,250 30, OFFICE SUPPLIES - - 8,049 7,802 12,000-12,000 5, ,760 9,215 2, Total Office of County Clerk 164, , ,287 7,802 61,000 3,200 64,200 5, ,704 31,158 2, Office of County Sheriff (5015) 5302 ADVERTISING ,510 21,510 25,000-25, AUDIT SERVICES - 23, , , , ,679 91, , POSTAGE EXPENSES 23, , ,279 25,330 30,000-30,000 16,383-7,975-24, TELEPHONE AND PAGER 6, , ,797 4,948 10,000-10,000 1, , Total Office of County Sheriff 30, , ,586 51,788 90, , ,450 18, ,313 92, , Office of County Coroner (5020) 5101 ELECTED OFFICIAL 40, , ,082 21,219 49,000-49,000 11,234 3,210 4,133 3,769 22, DEPUTY 64, , ,447 32,724 77,000-77,000 17,620 5,034 6,502 5,923 35, AUTOPSIES & ATTENDANT SVC 26, , ,777 12,915 37,000-37,000 16,239-2,740-18, TRAVEL 7, , ,754 2,646 5,780-5,780 1, , Total Office of County Coroner 138, , ,060 69, , ,780 46,127 8,722 13,718 10,254 78, County Commissioners (5025) 5101 ELECTED OFFICIAL 108, , ,843 54, , ,900 29,304 8,373 8,373 8,373 54, FISCAL COURT CLERK WAGES 46, , ,401 25,020 51,780-51,780 13,667 3,969 4,003 4,003 25, Total County Commissioners 154, , ,244 79, , ,680 42,971 12,341 12,375 12,375 80, PVA (5030) 5302 ADVERTISING ,300-1, STATURTORY CONTRIBUTION 175, , ,000 87, , ,000 43,750 70, ,750 43, TELEPHONE AND PAGER 6, , ,531 4,306 10,000-10,000 1, , Total PVA 181, , ,531 91, , ,300 45,619 70, ,517 43, Board of Assessments (5035) 5191 BOARD MEMBER FEES 2, - 1,500-4,000-4,000 2, , Total Board of Assessments 2, - 1,500-4,000-4,000 2, , County Treasurer (5040) 5102 STATUTORY APPOINTEE 110, , ,355 47,014 96,600-96,600 25,491 7,519 7,648 7,648 48, ACCOUNT CLERK WAGES 244, , , , , ,700 70,772 21,155 20,644 21, , PURCHASING PERSONNEL WAGE 41, , ,868 21,335 43,930-43,930 11,595 3,349 3,369 3,369 21, LICENSE INSPECTOR SALARY 200, , ,374 84, , ,400 54,963 15,833 15,880 15, , OVERTIME ,000-2, OFFICE SUPPLIES 8, , ,443 6,925 21, ,099 3,706 1,380 1, , PRINTING/COPYING/FORMS 12, , ,339 1,867 23, ,645 3, ,471 5, TELEPHONE AND PAGER 7, , ,584 4,834 11,000-11,000 2, , Total County Treasurer 625, , , , , , ,631 49,912 50,149 50, , Information Technology (5057) 5107 DIRECTOR 88, , ,211 45,506 93,240-93,240 24,610 7,100 7,138 7,138 45, DATA PROCESSING PERSONNEL 328, , , , , ,280 89,552 25,917 26,095 26, , SOFTWARE DEVELOPMENT 18, , ,151 14,253 20,000 17,558 37,558 3, ,458 14, DP MAINT & REPAIR SVCS 78, , ,186 71,510 93,100-93,100 68,986 2, ,372 76, DP SUPPLIES 9, , ,908 3,582 6, , , TELEPHONE AND PAGER 12, , ,451 7,641 15,840-15,840 3,584 1,210 1,205 1,205 7, COMMUNICATIONS - IT LINES 38, , ,367 23,425 48,140-48,140 11,471 3,824 3,824 2,931 22, DATA PROCESSING EQUIPMENT 47, , ,051 34,892 5,000-5, Total Information Technology 621, , , , ,200 17, , ,685 41,094 39,012 42, ,531 14, County Law Library (5060)

7 General Fund - 01 General Fund - 01 XGen-01 Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date Encumbrance % 5101 ELECTED OFFICIAL 1, ,200 1,200 1,200-1, ,200 - Total County Law Library 1, ,200 1,200 1,200-1, ,200 - Election Expense (5065) 5192 ELECTION OFFICERS 112, , , , ,845 1, , , ELECTION COMMISSIONERS 12, , ,050 5,500 20,000-20, ,850 4, MEETING FEES 18, , ,785-20,000-20, , , ADVERTISING 23, , ,350-40,000-40,000 18,492-10,097-28, POLLING PLACE RENTAL 9, , ,000-12,000-12, ,050 (50) 5, OFFICE SUPPLIES 4, , , , ,120 3,026 1, , VOTING MACHINE MAINT 127, , ,788 8, , ,000 7,709-13,583 64,498 85, VOTING MACHINES ,000-10, Total Election Expense 309, , ,232 14, , ,965 30,581 2,485 92,472 70, , Planning & Zoning (5070) 5502 BLDG & ZONING ADMIN 14, , ,734 6,759 12,000-12,000 3,858 1,049 1,348 1,460 7, Total Planning & Zoning 14, , ,734 6,759 12,000-12,000 3,858 1,049 1,348 1,460 7, Courthouse - Independence (5080) 5334 BUILDING AND GROUNDS 16, , ,395 8,157 20,000-20,000 5,313 2,522 3,291 1,006 12, SECURITY SERVICES , SOLID WASTE COLLECTION ,000-1, TELEPHONE AND PAGER 2, , ,648 2,226 4,500-4,500 1, , UTILITIES 17, , ,783 6,298 23,000-23,000 3,466 2,439-1,399 7, WATER AND SEWER 2, , ,526 1,277 3,100-3, , BUILDING & CONSTRUCTION 14, , ,511 6,565 20,000-20,000-9,820 1,831-11, Total Courthouse - Independence 55, , ,341 25,262 72,250-72,250 11,105 15,257 6,245 2,622 35, Kenton County Justice Center (5081) 5185 JUSTICE CENTER COORDINATO 26, , ,060 13,373 32,000-32,000 7,352 2,285 2,345 1,997 13, BLDG OPERATION CONTRACT 413, , , , , , ,006 36,370 37,683 36, , ELEVATOR MAINTENANCE ,897 3,897 7,000-7,000 1, , SECURITY SERVICES SOLID WASTE COLLECTION 9, , ,338 6,952 12,000-12,000 2,360 1,574-1,574 5, BLDG MAINT SUPPLIES 1, , ,972 1,481 3,500-3, TELEPHONE AND PAGER 7, , ,627 3,696 8,000-8,000 1, , UTILITIES 263, , , , , ,000 76,725 24,025 19,479 20, , WATER AND SEWER 5, , ,639 3,602 8,300-8,300 1, ,019-3, AOC BUILDING REPAIRS 150, , ,070 93, ,000 27, ,686 16,236 1,950 3,168 5,097 26,451 39, Total Kenton County Justice Center 879, , , , ,300 27, , ,061 67,737 64,362 65, ,929 39, Parking Garage (5085) 5315 BLDG OPERATION CONTRACT 364, , , , , , ,525 29,185 36,328 30, , EQUIPMENT REPAIRS 16, , ,228 15,394 35,000-35, ,653 5,600 2,700 10,699 1, ELEVATOR MAINTENANCE 18, , ,748 5,763 20,000-20,000 1,446 1, , SECURITY SERVICES ,000-1, GARAGE MAINT & SUPPLIES 19, , , , ,929 1, , UTILITIES 36, , ,607 23,812 52,000-52,000 9,194 7,390 4,694 4,466 25, WATER AND SEWER 2, , , ,000-2, , GARAGE CONSTRUCTION ,917-20,000-20, ,744 1, Total Parking Garage 459, , , , , , ,169 39,628 47,323 39, ,758 2, Courthouse - Covington (5086) 5175 BLDG MAINT PERS WAGES 243, , ,067 80, , ,500 49,421 15,986 16,171 15,938 97, OVERTIME , ,000 1,442 2,500-2, BUILDING AND GROUNDS 17, , ,222 7,824 20, ,320 5, , , PEST CONTROL 2, , ,268 1,491 3,500-3, WINDOW CLEANING - 2, ,342 2,342 5,000-5,000 2, , ELEVATOR MAINTENANCE 24, , ,484 9,623 25,000-25,000 4,398 1,466 1,466 1,466 8,796 1, SECURITY SERVICES 1, , , ,500-2,500 1, , SOLID WASTE COLLECTION 6, , ,643 3,087 8,500-8,500 1, , BLDG MAINT SUPPLIES 23, , ,219 6,728 30,000-30,000 2, ,746 1,900 8, UNIFORMS 1, , , ,000-2, HEATING & AIR COND REPAIR 68, , ,398 9,998 30,000-30,000 2, , TELEPHONE AND PAGER 5, , ,312 3,592 9,000-9,000 1, , UTILITIES 161, , ,077 75, , ,000 44,065 12,518 11,240 13,911 81, WATER AND SEWER 21, , ,217 10,790 30,000-30,000 5,378 3,004 4,329-12, BUILDING & CONSTRUCTION 17, , , ,000 4,300 24,300 10, , Total Courthouse - Covington 596, , , , ,500 4, , ,955 37,565 40,606 36, ,144 2, County Police (5105) 5107 DIRECTOR 116, , ,158 41,386 84,200-84,200 22,493 6,551 6,618 6,618 42, POLICE OFFICER SALARIES 1,547, ,509, ,503, ,635 1,545,850-1,545, , , , , , SCHOOL RESOURCE OFFICER 80, , ,270 19,635 40,100-40,100 10,573 3,021 3,021 3,021 19,

8 General Fund - 01 General Fund - 01 XGen-01 Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date Encumbrance % 5165 SECRETARY WAGES 76, , ,301 39,189 79,800-79,800 21,060 6,095 6,138 6,138 39, OVERTIME 70, , ,017 44, , ,000 31,761 10,915 8,597 6,065 57, POLICE INCENTIVE PAY 105, , ,251 49, , ,000 28,198 7,995 8,028 8,449 52, EDUCATION ALLOWANCE 9, , ,212 5,098 12,000-12,000 2, , LONGEVITY 11, , ,936-14,000-14, HOLIDAY PAY 54, , ,190 24,488 65,000-65,000 9,362-4,910 10,243 24, COURT ATTENDANCE PAY 6, , ,111 2,837 9,000-9,000 2, ,148 4, TESTING AND EVALUATIONS 2, , ,001 2,356 2,500-2, JANITORIAL SERVICES - - 5,393 2,178 5,940-5,940 1, , UNIFORM CLEANING 11, , ,578 2,677 14,000-14,000 1, , BUILDING AND GROUNDS 6, , ,828 5,767 13,000-13,000 1, ,148 4, VEHICLE MAINTENANCE , ,600-1, SOLID WASTE COLLECTION 1, , , ,500-1, TOWING SERVICE ,000-1, POLICE SERVICES 10, , ,364 11,364 11,900-11, AMMUNITION 3, , , ,000-7, ANIMAL FOOD 1, , , ,500-22,500 14,351 4,306-1,092 19, GASOLINE 99, , ,251 54, , ,000 26,595 8,594 7,550 7,487 50, OFFICE SUPPLIES 6, , ,429 3,300 8, ,115 2, , UNIFORMS 11, , ,517 6,195 20,000-20,000 3, ,256 2,335 7, SPECIAL PROJECTS , ,500-2, MERIT BOARD EXPENSES ,000-1, REGISTRATION & TRAINING 1, , , ,750-1, TELEPHONE AND PAGER 25, , ,528 7,547 24,000-24,000 3,798 1,264 1,265 1,260 7, UTILITIES 19, , ,001 11,214 35,000-35,000 5,762 1,961 1,875 1,671 11, WATER AND SEWER 1, , , ,000-3, FURNITURE AND FIXTURES ,308 12,923 3,000-3, LAW ENFORCEMENT EQUIPMENT 23, , ,331 16,094 32,000 8,689 40,689 8,943 1, ,368 4, OTHER CAPITAL PROJECTS - 69, ,857 25,206 54,500 27,730 82, , ASSET FORFEITURE EXPENSES 9, , ,132 8,019 25,000-25,000 7,017 1,161 5, , Total County Police 2,359, ,311, ,337,131 1,164,463 2,480,640 36,534 2,517, , , , ,197 1,114,505 45, Emergency Management (5135) 5107 DIRECTOR 84, , ,485 44,019 90,720-90,720 23,943 6,941 6,996 6,996 44, ARSON INVESTIGATOR 52, , ,822 26,835 55,060-55,060 14,532 4,206 4,235 4,235 27, SECRETARY WAGES - - 9,632 3,808 11,648-11,648 3, , LONGEVITY MEDICAL SERVICES 20, , ,000 8,331 20,000-20,000 4,999 1,666 1,666 1,666 9, WATER RESCUE 20, , ,000 22,000 25,000-25,000 25, , HAZARDOUS MATERIAL UNIT 30, , ,137-20,000-20, HAZARDOUS MATL'S CLEANUP - 29, ,076 2,350 10,000 37,878 47,878-33,787-2,063 35, DES SUPPLIES AND SERVICES 9, , ,246 11,155 18,000-18, , SPECIAL PROJECTS , , EMERGENCY MED EQUIP GRANT 10, , ,715-10,715 10, , TELEPHONE AND PAGER 9, , ,966 5,004 12,000-12,000 2, , KENTON COUNTY FIRE CHIEFS 32, , ,245 30,306 41,283-41,283 16,108 5,833 1, ,718 1, OTHER EQUIPMENT 9, , ,514 32,971 4,500-4, Total Emergency Management 279, , , , ,341 37, , ,237 54,349 15,986 17, ,083 1, Dispatch - General Fund (5145) Forest Fire Prevention (5150) 5513 ASSESSMENT 1, , ,147 1,147 1,500-1, ,147-1, Total Forest Fire Prevention 1, , ,147 1,147 1,500-1, ,147-1, Commonwealth Attorney (5170) 5548 SPECIAL PROJECTS 7, , ,938 6,854 10,000-10,000 1, , Total Commonwealth Attorney 7, , ,938 6,854 10,000-10,000 1, , Public Defender Program (5175) 5903 INDIGENT DEFENSE PROGRAM 19, , ,933 18,933 20,220-20,220 18, , Total Public Defender Program 19, , ,933 18,933 20,220-20,220 18, , Animal Shelter (5205) 5102 STATUTORY APPOINTEE 71, , ,462 36,624 75,150-75,150 19,835 5,732 5,767 5,767 37, ANIMAL CONTROL/SHELTER 166, , ,878 88, , ,450 53,801 16,500 17,569 17, , ANIMAL CONTROL OFFICERS 157, , ,000 93, , ,200 45,727 11,779 11,947 12,028 81, OVERTIME 10, , ,211 9,345 15,000-15,000 6,662 2,059 1, , BUILDING AND GROUNDS 4, , ,746 6,826 8, , MEDICAL SERVICES 13, , ,586 5,687 15, ,417 2, , , PHARMACEUTICALS 31, , ,815 19,320 38,000 2,752 40,752 7,504 6,776-3,127 17,406 1, SECURITY SERVICES SOLID WASTE COLLECTION 2, , ,310 1,654 3,600-3, , SPAY AND NEUTER 56, , ,461 21,813 58,000-58,000 14,559 6,613 2,797 4,194 28,162 1,

9 General Fund - 01 General Fund - 01 XGen-01 Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date Encumbrance % 5402 KENNEL SUPPLIES AND EQUIP 69, , ,664 28,627 70,000-70,000 13,084 4,488 5,064 4,455 27,090 2, GASOLINE ACO 19, , ,325 21,024 40,000-40,000 7,848 2,217 1,936 1,612 13, PRO SHOP PURCHASES 5, , ,411 3,411 5,000-5, OFFICE SUPPLIES 5, , ,035 3,753 7, ,088 2, , OFFICE EQUIPMENT 1, , ,866-3,000-3, UNIFORM RENTAL ACO 2, , , ,000-4, ,281 1, TELEPHONE AND PAGER 5, , ,111 1,992 6,000-6,000 1, , TELEPHONE ACO ,000-2, UTILITIES 34, , ,427 16,908 35,000-35,000 8,057 4,595-2,520 15, WATER AND SEWER 8, , ,956 2,248 7,500-7,500 1,423 2, , BUILDING MAINT AND REPAIR 7, , , ,000-8,000 1,051 (125) 527 2,981 4, VEHICLE MAINT AND OPNS 1, , ,052 1,690 5,000-5,000 1, , Total Animal Shelter 719, , , , ,200 3, , ,000 65,595 51,641 59, ,662 5, Soil & Water Conservation (5235) 5348 PROGRAM SUPPORT 90, , ,000 48, , ,000 26, ,250 26, Total Soil & Water Conservation 90, , ,000 48, , ,000 26, ,250 26, Grant Projects 5741 BANKLICK FLOOD CONTROL B - - 1,349, , , ,943 3,840 16, , BANKLICK FLOOD CONTROL C , , ,889 2, ,319-3, BANKLICK FLOOK CONTROL D ,988-33,136-33, Total Grant Projects - - 1,786,155-1,000, ,000, ,443 4,639 17, , Cemetary Maintenance (5235) 5504 LINDEN GROVE 30, , ,000-30,000-30, Total Cemetary Maintenance 30, , ,000-30,000-30, General Welfare (5330) 5344 PAUPER BURIALS 17, , ,437 12,789 30,000-30,000 1, , Total General Welfare 122, , ,437 12,789 30,000-30,000 1, , County Parks (5401) 5177 PARKS WAGES 239, , , , , ,800 70,398 18,749 20,291 16, , OVERTIME 5, , ,145 4,306 8,600-8, , EQUIPMENT REPAIRS 1, , ,307 1,610 4,300-4, PROGRAM SUPPORT 21, , ,832 7,679 22, ,490 2,143 4,960 3,028 1,627 11, SECURITY SERVICES ,400-1, SOLID WASTE COLLECTION 7, , ,290 3,978 8,000-8,000 1, , PRIVATE GRANT/DONATION - 4, ,365 2,039 5,100-5,100 1, , CONTRACTED SERVICES 66, , ,550 30,875 58,250-58,250 14,835 7,270 6, , OFFICE SUPPLIES 1, , , ,650-1, PARKS SUPPLIES 59, , ,903 22,731 69,750-69,750 10,835 7,389 1,217 2,384 21, TOOLS 2, , ,433 1,330 3,500-3, UNIFORMS 1, , ,680-1, TELEPHONE AND PAGER 10, , ,248 3,976 8,870-8,870 2, , UTILITIES 15, , ,596 6,538 21,500-21,500 2,649 1, ,659 5, STORMWATER FEES 13, , ,691 9,400 19,250-19,250 4,646 2,355 2,421-9, WATER AND SEWER 25, , ,893 9,132 23,550-23,550 2,115 5, ,582 9, BUILDING MAINT AND REPAIR 1, , ,268 4,821 6,900-6,900 5, , Total County Parks 472, , , , , , ,831 50,102 37,167 26, , Other Cultural Programs (5435) 5348A BEHRINGER MUSEUM CAPITAL 45, , ,000-45,000-45, B ,000-10,000 10, , C CARNEIGE ART CENTER BLDG 44, , ,000 45,000 45,000-45,000 45, ,000 - Total Other Cultural Programs 89, , ,000 45, , ,000 55, , G.O. Bonds (7100) 5601 PARK BOND PRINCIPAL 180, , , , , , , , JAIL BOND PRINCIPAL 270, , , , , , , , DETENTION CTR BOND PRINC 990, ,015, ,040,000-1,070,000-1,070, PARK BOND INTEREST 23, , ,793 7,103 3,690-3,690-3, , JAIL BOND INTEREST 33, , ,608 10,298 5,310-5,310-5, , DETENTION CENTER BOND INT 1,411, ,386, ,361, ,763 1,330,325-1,330, , , Total G.O. Bonds 3,948, ,951, ,950,864 2,221,100 2,909,325-2,909, , , ,174, Capital Projects (8001) 5705 DATA PROCESSING EQUIPMENT 32, , ,550 38,300 25, , , , MACHINERY AND EQUIPMENT - 13, ,612-18,000-18, PD CAPITAL PROJECT & EQUI , , , , Total Capital Projects 360, , ,002 71, , , , , , , General Administrative Expenses (9100)

10 General Fund - 01 General Fund - 01 XGen-01 Account Title FY 2012 FY 2013 FY 2014 YTD FY 2014 Original Budget Adjustments Current Budget 1st Qtr October November December Year to Date Encumbrance % 5111 DRUG STRIKE FORCE WAGES 180, , ,867 92, , ,050 51,792 14,566 14,849 14,849 96, CATV SALARIES 224, , , , , ,170 66,842 19,349 19,607 18, , LONGEVITY 9, , ,038-9,400-9, ADVERTISING 19, , ,359 6,678 25,000-25,000 6,899 1,040 2,663-10, AUDIT SERVICES , , ,633 44,181 72, CONSULTANTS 15, , ,000 20,000 45, REPAIR OFFICE EQUIPMENT 7, , ,885 2,241 8,000-8,000 1,179 1, , MEDICAL SERVICES 21, , ,363 5,901 15,000-15,000 3, , DRUG STRIKE FORCE 50, , , , , GASOLINE 16, , ,756 5,539 18,000-18,000 2, ,104 5, PUBLICATIONS & SUBSCRIPT 17, , ,871 9,349 28,000-28,000 10,075 1, ,608 6, BANK CHARGES 13, , ,142 12,131 20,000-20,000 1, , CHAMBER OF COMMERCE 2, , ,500-2, INSURANCE 944, , ,367,730 27,442 1,250,000-1,250,000 14, , LEGAL SERVICES ,115 8,325 25,000-25,000-1, , SPECIAL PROJECTS 66, , ,169 48,074 35, , ,000 2,622 10, , A TRI-ED VEH RENT PASSTHRU ,000-35,000 8,889-8,820-17, MEMBERSHIP DUES 79, , ,954 72,342 90,000-90,000 10,274 6,049-53,838 70,161 6, NKADD MEMBERSHIP 4, , ,500-4,500-4, ,500 4, KACO MEMBERSHIP 3, , ,000-4, NACO MEMBERSHIP 3, , ,194 3,194 3,600-3,600-3, , POSTAGE EXPENSES 54, , ,311 14,204 60,000-60,000 2,585-2,000 2,220 6, TUITION REIMBURSEMENT 17, , ,357 3,030 20,000-20,000 1, , REGISTRATION & TRAINING 50, , ,929 25,755 52, ,635 5,325 1,747 3,591 6,163 16, TRAVEL 13, , ,801 2,622 10,000-10,000 1, , , TRAVEL - JUDGE ARLINGHAUS ,000-2, TRAVEL - COMM KNOCHELMANN - 2, ,000-1, TRAVEL - COMM SEWELL - 2, ,000-1, TRAVEL - COMM DRAUD ,000-1, OFFICE EQUIPMENT 11, , ,761 2,497 25,000-25, ,850-2, PYMTS OTHER GOV AGENCIES , , , , Total General Administrative Expense 1,855, ,998, ,292, ,332 2,430, ,392 2,782, ,197 61, , , ,250 12, Contingent Appropriations (9200) 5999 RESERVE FOR TRANSFER 450, ,190,415 (784,534) 9,405, Total Contingent Appropriations 450, ,190,415 (784,534) 9,405, Fringe Benefits (9400) 5201 SOCIAL SECURITY 425, , , , , , ,108 28,616 29,212 29, , RETIREMENT 1,302, ,249, ,182, ,750 1,320,000-1,320, ,529 84,516 85,744 88, , VISION CARE 11, , ,178 7,418 20,000-20,000 1, ,096 1,720 5, LIFE INSURANCE 15, , ,000-13,000-13, HEALTH & DENTAL INSURANCE 1,197, ,017, ,236, ,473 1,160,000-1,160, , , , , , DISABILITY INSURANCE 37, , ,795 16,767 55,720-55,720 7,498 2,417 2,417 2,417 14, UNEMPLOYMENT INSURANCE 56, , ,000 38,426 57,000-57,000 36, , WORKERS COMPENSATION 121, , ,299 70, , ,000 41,808 17,049 11,750 11,750 82, Total Fringe Benefits 3,167, ,851, ,055,523 1,553,669 3,187,720-3,187, , , , ,885 1,627, Grand Total Expenditures General Fund 19,507, ,545, ,030,710 8,627,857 29,248, ,248,603 4,080,586 1,619,429 1,250,921 1,161,312 8,112, ,